Financial accounting system of property company ... Who has a model essay?

I. Financial management system

1. Strictly implement the financial accounting system and relevant financial discipline stipulated by the state, act according to the accounting law, abide by the law and do a good job in financial accounting.

2. The finance department is responsible for the overall economic accounting of the whole company, and reports to the general manager regularly according to the company's capital operation, management fee income and expenditure and other information.

3. Be responsible for organizing all departments to prepare the draft revenue and expenditure budget, and make a comprehensive balance according to the instructions of the general manager and the company's situation. Prepare the company's annual financial budget draft, analyze the implementation regularly, and make a written report to the general manager.

4. Control all departments to prepare revenue and expenditure plans, balance work, strictly check the use of reserve funds, strictly implement the cash limit system on hand, be responsible for the organization and mobilization of capital operation of the whole company, and report the changes of funds to the general manager regularly.

5. Follow the accrual basis principle to complete revenue and expenditure accounting in time, make financial records, conduct correct accounting, and prepare accounting statements on time and accurately.

6. Collect rent and management fees from shops on time every month, prepare income and expenditure statements and unpaid management fees statements, and prepare monthly, quarterly and annual profit and loss statements and balance sheets.

7. Make public the financial revenue and expenditure of this pedestrian street management fee to the merchants in X and X months every year, and publish it on the bulletin board of this pedestrian street management office after auditing according to the prescribed procedures.

8. Be responsible for the registration and verification of various properties of the company, ensure the source of funds for asset renewal, and guarantee the upgrading of assets.

9. Make every effort to strictly review and reasonably spend all expenses of the company, and any expenses that violate the regulations and are not approved will not be reimbursed.

Two. Accounting management system

1. The debit and credit bookkeeping method and accrual basis should be adopted, and the income and its related costs and expenses should match each other.

2. Reasonable division of revenue expenditure and capital expenditure, where the benefit of expenditure is only related to this accounting year, it should be regarded as revenue expenditure (such as office expenses); If the benefit of expenditure is related to several accounting years, it should be regarded as capital expenditure (such as purchasing fixed assets).

3. The fiscal year begins at 1 in October and ends at 1 in February.

4. Accounting takes RMB as the bookkeeping base currency; Accounting records are written in Chinese; Accounting vouchers adopt double-entry bookkeeping vouchers.

5. The setting of accounting subjects and the preparation of accounting vouchers, accounting books, statements and other accounting materials must conform to the provisions of the unified national accounting system, and accounting statements should be submitted to the board of directors and relevant departments in a timely manner.

6. Accounting vouchers, accounting books, statements and other accounting materials shall be filed and properly kept in accordance with relevant state regulations. When the storage period expires and it needs to be destroyed, the "Inventory of Accounting Archives Destruction" shall be filled in, reviewed by the general manager and submitted to the board of directors and the Finance Department for approval before being destroyed.

Three. Cash management system

1. According to the needs of the management business of the property management company, the cash limit on hand is RMB 1000 yuan, and the excess shall be deposited in the bank on the same day and used within the specified scope and limit, and shall not be directly used for cash income except in special circumstances.

2. Scope of use of cash:

2. 1 Wages, bonuses, subsidies, welfare subsidies and travel expenses paid to employees;

2.2 Money paid to collective units or individual urban and rural residents who cannot transfer money, or money for purchasing materials;

2.3 sporadic payment below the settlement starting point (100 yuan).

3. Units and individuals shall not borrow petty cash for personal reasons.

4. Do not use the bank account of the management company to pay and deposit cash for other units or individuals.

5. It is not allowed to replace cash on hand with white notes or vouchers that do not conform to the financial system.

6. Due to the procurement needs, the administrative personnel department may apply for withdrawing the petty procurement reserve fund with a limit of ￥ 65,438+0,000, go through liquidation procedures at the end of each year, and reapply for withdrawal at the beginning of the following year.

Four. Check management system

1. Strictly abide by the provisions on the use of checks in the Payment and Settlement Measures, and do not issue blank checks. In order to facilitate the work, a semi-blank check with the maximum amount of 5,000 yuan can be issued after the approval of the general manager, that is, the date and purpose must be filled in, only the amount and the name of the payee need to be filled in, but the limit must be indicated. Anyone who receives a check must submit an account within five days after it is issued.

2. The starting point of the check amount is RMB 100 yuan, and the payment period of the check is within 10 days from the date of issue. Ordinary checks can be used to withdraw cash or transfer money. If you draw two parallel lines in the upper left corner of an ordinary check, it is a crossed check. Crossed checks can only be used for transfer, not cash withdrawal.

3. The cheque should be filled in with carbon ink or ink pen, and the face must have the payee's name, date of issuance, determined amount, purpose and bank seal reserved by the drawer. The reserved bank seal must be the special financial seal of the unit and the private seal of the legal representative or its authorized agent. The check seal should be stamped on the drawer's signature, and it is not allowed to be stamped on the blank magnetic code area or the reserved bank seal, otherwise the bank will refund.

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Relevant regulations:

Provisions on financial management of property management enterprises

Chapter I General Provisions

Article 1 In order to standardize the financial behavior of property management enterprises, promote fair competition among enterprises, and strengthen financial management and economic accounting, these Provisions are formulated in combination with the characteristics and management requirements of property management enterprises.

Unless otherwise provided in these Provisions, property management enterprises shall implement the financial system of construction and real estate development enterprises.

Article 2 These Provisions shall apply to all kinds of property management enterprises in People's Republic of China (PRC) (hereinafter referred to as enterprises), including state-owned enterprises, collective enterprises, private enterprises, foreign-invested enterprises and other enterprises of various economic nature; Limited liability companies, joint stock limited companies and other organizations.

This provision also applies to property management enterprises with independent accounting in other industries.

Chapter II Escrow Fund

Article 3 Escrow funds refer to the housing parts maintenance funds and facilities and equipment maintenance funds entrusted by the owners' management committee or property users to enterprises.

Housing * * * parts maintenance fund refers to the funds earmarked for the overhaul of housing * * *. * * * The use part of the house refers to the load-bearing structural parts (including floors, roofs, beams, columns, internal and external walls, foundations, etc.). ), exterior walls, stairs, corridors, hallways, building garages, etc.

* * * facilities and equipment maintenance fund refers to the funds earmarked for * * * facilities and equipment overhaul. * * * Facilities and equipment refer to tap water pipes, public water tanks, booster pumps, elevators, public antennas, power supply trunk lines, lighting trunk lines, heating trunk lines, fire-fighting facilities, roads in residential areas, street lamps, ditches, pools, wells, outdoor parking lots, swimming pools, stadiums and gymnasiums, etc.

Article 4 Escrow funds shall be managed as long-term liabilities of enterprises.

Escrow funds shall be stored in special accounts and used for special purposes, and shall be regularly inspected and supervised by the owners' management committee or property users.

The net interest income of the escrow fund shall be transferred to the use and management of the escrow fund with the consent of the owners' management committee or the property user.

Article 5 Where an enterprise uses the management houses, commercial houses and facilities and equipment provided by the owners' management committee or property owners and users for compensation, it shall set up a memorandum book to conduct physical management separately, and pay related expenses (such as rental fees and contracting fees) according to the provisions of national laws and regulations or the contracts and agreements signed by both parties.

Management space refers to the office space provided by the owners' management committee or property owners and users to enterprises.

Commercial housing refers to the business premises provided by the owners' management committee or property owners and users to enterprises.

Article 6 The paid use fees paid by the enterprise for the management and commercial buildings shall be transferred to the partial maintenance fund of the house managed by the enterprise after the consent of the owners' management committee or the property users; The paid use fee of * * * facilities and equipment paid by the enterprise shall be transferred to the * * * facilities and equipment maintenance fund managed by the enterprise with the consent of the owners' management committee or property users.

Chapter III Costs and Expenses

Seventh enterprises engaged in property management activities, to provide maintenance, management and services for owners and property users. , in accordance with the provisions of the state included in the costs and expenses.

Eighth enterprises engaged in property management activities in the direct expenditure, included in the operating costs. Operating costs include direct labor costs, direct material costs and indirect costs. Enterprises that implement first-level cost accounting may not set indirect expenses, and related expenses are directly included in management expenses.

Direct labor costs include wages, bonuses and employee welfare expenses of personnel directly engaged in enterprise property management activities.

Direct material costs include all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables and packaging materials directly consumed by enterprises in property management activities.

Indirect expenses include salaries, bonuses and employee welfare expenses of managers of the property management unit to which the enterprise belongs, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance expenses, labor protection expenses, security expenses, greening maintenance expenses, amortization of low-value consumables and other expenses.

Article 9 The paid use fees paid by enterprises for operating facilities and equipment shall be included in the operating costs.

Article 10 The paid use fee for the management house paid by an enterprise shall be included in the operating costs or management expenses.

Article 11 The expenses incurred by an enterprise in renovating and transforming its management premises shall be included in deferred assets, and shall be amortized into operating costs or management expenses in installments within the effective use period.

Article 12 At the end of the year, an enterprise may make provision for bad debts according to 0.3% ... 0.5% of the year-end balance of accounts receivable, which shall be included in the management expenses.

Bad debt losses incurred by enterprises, write off bad debt reserves. Recover the bad debts that have been written off and increase the bad debt reserve.

Bad debt losses incurred by enterprises without provision for bad debts shall be included in management expenses. Recover the bad debts that have been written off and offset the management expenses.

Chapter IV Operating Income and Profit

Thirteenth operating income refers to the income obtained by enterprises engaged in business activities such as property management, including main business income and other business income.

Fourteenth main business income refers to the income obtained by enterprises in providing maintenance, management and services for property owners and users in property management activities, including property management income, property management income and property overhaul income.

Property management income refers to the public service fee income, public institution service fee income and special service income collected by enterprises from property owners and users.

Property management income refers to the income from buildings and facilities provided by the owners' management committee or property owners and users, such as renting houses, operating parking lots, swimming pools, various stadiums and other facilities.

Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts and facilities of the house entrusted by the owners' management committee or the property owners and users.

Article 15 An enterprise shall confirm the realization of its operating income when the labor service has been provided and the payment has been received or the receipt of the payment voucher has been obtained.

The income from property overhaul is recognized as the realization of operating income after it is approved by the owners' management committee or signed by the owners and users.

If an enterprise signs a payment contract or agreement with the owners' management committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement.

Article 16 The total profit of an enterprise includes operating profit, net investment income, net non-operating income and expenditure and subsidy income.

Seventeenth subsidy income refers to the policy loss subsidies and other subsidies allocated by the state to enterprises.

Article 18 Operating profit includes main business profit and other business profit.

Main business profit refers to the net amount of main business income after deducting business tax and surcharges, and then deducting operating costs, management expenses and financial expenses.

Business tax and surcharges include business tax, urban maintenance and construction tax and education surcharge.

Other business profit refers to the net amount of other business income minus other business expenses and taxes paid by other businesses.

Article 19 Other business income refers to the income obtained by an enterprise in other business activities other than its main business, including agency fee income, material sales income, waste recycling income, business premises income and intangible assets transfer income.

The operating income of business premises refers to the income obtained by enterprises from operating gymnasiums, dance halls, beauty salons, shops, restaurants and other business activities by using the business premises provided by the owners' management committee or property owners and users.

Twentieth other business expenses refer to the relevant costs and expenses incurred by enterprises engaged in other business activities.

Paid use fees paid by enterprises for commercial buildings are included in other business expenses.

The expenses incurred by enterprises in the decoration of commercial buildings are included in deferred assets and amortized to other operating expenses within the effective use period.

Chapter V Supplementary Provisions